[deltas]

Код:

procedure TForm1.Button1Click(Sender: TObject);
var i,s:integer;
begin
memo1.Lines.LoadFromFile('file.txt');
s:=memo1.Lines.Count;
 for i:=0 to memo1.Lines.Count do begin
 memo2.Lines.Add(Memo1.Lines.Strings[s]);
 s:=s-1;
       end;
end;